We remind you that, if you have opted to split the payment of the IRPF 2023 in two installments, next November 5, 2024 is the deadline to make the payment (40% of the remaining tax debt) of the second installment of the income for the year 2023.
Taxpayers who have opted to split the payment of the IRPF in two installments and, in addition, have paid by direct debit the payment of the second installment in the collaborating Entity in which they made the payment of the first installment, will not need to fill in any form (in this case, form 102), since the delivery in the mentioned collaborating Entity of the payment document, form 100, with the data of the direct debit duly filled in, will serve as order of debit in account of the said second installment.
Taxpayers who, having opted for payment in installments, have not paid the second installment by direct debit at a collaborating entity, must directly make the payment of said installment up to and including November 5, 2024, by submitting form 102, duly completed.
For more information, please consult with Tax consulting
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